Apple's boss was invited to a chinwag last
month, alongside various other company bigwigs, by the chairman of the
Irish parliament's all-party finance committee. But he declined, via
lawyers, who argued that the legal situation was too complex for him to
appear at the Oireachtas—Ireland's lower house of parliament, according
to the Irish Times.

"As you will appreciate, this is a complex and
challenging issue, and one on which we are receiving ongoing legal
counsel. We are engaging with the department of finance and The revenue
commissions, as well as the European Commission," said Apple's top
European policy wonk Claire Thwaites in a letter to Irish
parliamentarians. The missive was sent last month, but has only now been
made public.

"Given the sensitive nature of the
investigation and the timing, we have been advised not to undertake any
other direct activities, which could potentially prejudice future
outcomes. It is on this basis that we are unable to appear before the
committee on this occasion," she said.

However, Cook's absence has not been welcomed
by some Irish lawmakers. Pease Doherty, who is Sinn Féin's finance
spokesman and a member of the committee, blasted Apple's chief for his
willingness to appear before the Senate in the US. He added: "For him to
refuse to attend the committee now is disrespectful to the Irish
people."

Labour member of the committee Sean Sherlock also hit out at Cook, telling the Irish Times:
"I can’t see why Mr Cook wouldn’t appear. The issue is not subjudice
and it would provide an opportunity to a public airing by Apple beyond
the confines of government buildings."

Brussels' decision
to force Ireland to collect €13 billion back taxes from Apple sent
shockwaves through the nation, which has historically kept its
corporation taxes much lower than in other EU countries to encourage
multinationals to base their European headquarters there.

In August, the EC
accused the country of allowing Apple an effective tax rate of just
0.0005pc tax in 2014, which equates to 50 euros for every one million of
profit. According to the commission, these were determined by tax
rulings granted by the Irish government in 1991 and 2007.

Apple and Ireland
both contest the commission's antitrust ruling. The iPhone maker claims
it was singled out as an easy target, and the Irish government accuses
the EU of meddling in its sovereign affairs. The Irish finance ministry
said in December: "Ireland did not give favourable tax treatment to
Apple—the full amount of tax was paid in this case and no state aid was
provided," adding: "Ireland does not do deals with taxpayers."

Apple has operated
in Ireland since 1980, and now employs 5,500 people in the country with
the vast majority of them based at its European headquarters in Cork.